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DRAFT PROGRAMME
EIASM
8TH INTERNATIONAL
PUBLIC SECTOR CONFERENCE
University of Edinburgh Business School
29 Buccleuch Place, Edinburgh
2-4 September 2014
DRAFT PROGRAMME
For information on travel to the Business School, and
how to find us, please click here
DRAFT PROGRAMME
10.00-12.00
REGISTRATION OPENS in the Concourse
12.00-13.00
Lunch to be served in the Concourse
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6 13.00-13.30 Welcome Address by the Dean of the
Business School, Prof. Ian Clarke
Theme NEW PUBLIC MANAGEMENT CHAIR: Henk ter Bogt
YOUNG SCHOLARS PROGRAMME CHAIRS: Jan van Helden and Ron Hodges
HEALTH CHAIR: Nathalie Angelé-Halgand
FISCAL CRISIS CHAIR: Ileana Steccolini
13.30-14.00 CALCULATING OUTSOURCING STRATEGIES AND TRIALS OF STRENGTH: EXPLORING THE DYNAMICS BETWEEN THE PROGRAM AND PROJECTS Mark Christensen, Peter Skærbæk, Kjell Tryggestad
Young Scholars Programme preamble (15 minutes)
ACCOUNTING AND ACCOUNTABILITY IN NETWORK ORGANISATIONS: THE CASE OF CLINICAL COMMISSIONING GROUPS IN THE ENGLISH NHS Paul Grant, Lynne Conrad
GOVERNMENTAL ACCOUNTING AND AUSTERITY POLICIES: ACCOUNTING REPRESENTATIONS OF PUBLIC DEBT AND DEFICIT IN EUROPE AND ABROAD Yuri Biondi
14.00-14.30 DISCIPLINING OR SIGNALING? THE FUNCTIONS OF TARGETS AND PERFORMANCE INDICATORS IN UK ASYLUM POLICY Christina Boswell
FACTORS IMPACTING ON THE IMPLEMENTATION OF STRATEGIC MANAGEMENT PRINCIPLES IN LOCAL GOVERNMENT AUTHORITIES IN NIGERIA. Ayotunde Abdulrahman, Dr. Teslim Bukoye
(45 minutes)
THE EFFECTS OF THE INTRODUCTION OF MARKET COMPETITION IN THE DUTCH HOSPITAL SECTOR ON HEALTH CARE VOLUME AND COST Tom Groot, Yvonne Krabbe, Maarten Lindeboom
LOCAL GOVERNMENTS MANAGING AUSTERITY: WHAT MATTERS AND HOW Denita Cepiku, Riccardo Mussari, Filippo Giordano
14.30-15.00
Coffee Break to be served in the Concourse
15.00-16.00 Plenary (1)
Christopher Hood Not what it said on the tin? Reflections on three decades of public management reform
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6 Theme NEW PUBLIC MANAGEMENT
CHAIR:Tjerk Budding
YOUNG SCHOLARS PROGRAMME CHAIR:
HEALTH CHAIR: Michela Arnaboldi
FISCAL CRISIS CHAIR: Riccardo Mussari
16.00-16.30 INSTITUTIONAL IMPEDIMENTS TO NEW PUBLIC MANAGEMENT REFORM: A CASE STUDY FROM CANADA Ron Baker
(16.00-16.45) INTERPLAYS OF PERSONAL RELATIONS AND PRACTICES OF CONTROL IN SOCIAL SERVICES: THE CASE OF DIRECT PAYMENTS FOR DISABLED PERSONS
Junne Jaromir
GOOD GOVERNANCE PRACTICES AND INFORMATION DISCLOSURE IN PORTUGUESE PUBLIC ENTERPRISE ENTITY HOSPITALS
Teresa Soares, Delfina Gomes, Lídia Oliveira
UK MUNICIPALITIES’ FINANCIAL RESILIENCE IN THE FACE OF AUSTERITY: FACING CRISES AND LOOKING AHEAD Ileana Steccolini, Carmen Barbera, Enrico, Guarini, Martin Jones
16.30-17.00 HAVE 10 YEARS OF NPM REFORMS LED TO BETTER PERFORMANCE? A MACRO LEVEL STUDY IN OECD COUNTRIES Vicente Pina, Lourdes Torres, Emilio Martin
DECENTRALIZATION, A WAY TO CHANGE MCS IN PMS IN FRENCH PUBLIC HOSPITALS Claude Fiore, Nathalie Teissier
QUASI-NATIONALISATION IN THE UK BANKING CRISIS: A PROBLEMATIC POLICY OPTION Elisa Henderson
17.00-17.30 ORGANIZATIONAL CHANGE AND THE VACUUM OF PERFORMANCE MEASUREMENT - THE USE AND IMPACT OF PERFORMANCE MEASUREMENT Ulf Ramberg
CO-PRODUCTION AND THE DESIGN OF HEALTH AND SOCIAL CARE SERVICES FOR OLDER PEOPLE IN SCOTLAND Katharine Aulton (16.45-17.30)
REGULATED AND DEREGULATED HEALTHCARE MARKETS – AN EMPIRICAL STUDY ON INSTITUTIONAL COMPLEXITY AND JURIDIFICATION FROM A PRIVATE-PROVIDER PERSPECTIVE Cecilia Lindholm, Katarina Lagerström
DEVELOPMENT OF PERFORMANCE MEASUREMENT AND MANAGEMENT IN ESTONIAN LOCAL GOVERNMENTS DURING THE PERIOD OF FISCAL CRISES
Toomas Haldma, Karina Kenk
18.30-19.30
DEBATE
19.30-21.00
RECEPTION to be held in the Concourse
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6
Theme NEW PUBLIC MANAGEMENT CHAIR:Henk ter Bogt
YOUNG SCHOLARS PROGRAMME CHAIR:
LOCAL GOVERNMENT CHAIR:Riccardo Mussari
GOVERNMENT CHAIR:Aage Johnsen
09.00-09.30 MEANINGFUL MANAGEMENT BY OBJECTIVES
Mikael Hellström, Ulf Rambert
“DO LOGICS WORK?” – PUBLIC SECTOR BUDGETING REFORMS IN A RUSSIAN COUNTY
Igor Khodachek (09.00-09.45)
MUNICIPAL CONTRACTING OUT, TRANSACTION COSTS AND MUNICIPAL CHARACTERISTICS: FURTHER DUTCH EVIDENCE
Tjerk Budding, Raymond Gradus, Martijn Schoute
MAKING SENSE OF PUBLIC SECTOR ACCOUNTING REFORMS: A COMPARISON OF THE UK, ITALY AND AUSTRIA
Mariannunziata Liguori, Noel Hyndman, Renate E. Meyer, Tobias Polzer, Silvia Rota, Johann Seiwald, Ileana Steccolini
09.30-10.00 REFORMING THE PUBLIC ADMINISTRATION, AN IMPOSSIBLE MISSION? CASE STUDY OF FRENCH PUBLIC ADMINISTRATION REFORMS SINCE 1980S
Hae-Ok Pyun, Anne-Sophie Lallemand
MANAGEMENT ACROSS BOUNDARIES: A MUNICIPAL DILEMMA
Anna Thomasson
TOWARD THE INTERNATIONALLY STANDARDIZED PROCESS OF PUBLIC ACCOUNTING: THE PERSPECTIVE OF DIFFERENT STAKEHOLDERS IN PORTUGAL
Patrícia Gomes, Maria José Fernandes, João Carvalho
10.00-10.30 BEYOND NPM – STABILITY AND ESCALATING CONTESTS OR POSITIVE LEARNING IN A HEALTH CARE CASE
Antti Rautiainen, Toni Mättö, Kari Sippola, Jukka Pellinen
MULTIPLE RATIONALITIES FOR PUBLIC UNIVERSITY EXPORT ACTIVITIES: AN INSTITUTIONAL LOGICS PERSPECTIVE IN AN AUSTRALIAN SETTING
Mark Tayar, Robert Graham Jack (0945-1030)
MANAGEMENT ACCOUNTING FOR WELFARE MUNICIPALITY- CROSSING ORGANIZATIONAL BOUNDARIES AND ORDERS OF WORTH
Katja Maria Aalto
THE EVOLUTION OF ACCRUAL BASED BUDGETARY ACCOUNTING IN ONE NATIONAL GOVERNMENT: A COMMENT ON JONES (2012)
Sue Newberry
10.30-11.00
Coffee Break to be served in the Concourse
11.00-12.00 Plenary (2)
Christopher Pollitt The Age of Austerity: Managerialism Redux?
12.00-13.00 Lunch to be served in the Concourse
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6
Theme NEW PUBLIC MANAGEMENT CHAIR: Tjerk Budding
YOUNG SCHOLARS PROGRAMME CHAIR:
LOCAL GOVERNMENT CHAIR: Vicente Pina
CRITICAL CHAIR: Tom Groot
13.00-13.30 PPPS AND THE CORPORATE CONTROL OF PUBLIC MONIES
Anne Stafford, Jean Shaoul, Pamela Stapleton
THE ROLE OF ACCOUNTING INSCRIPTIONS IN FRAMING CROSS BOUNDARY HEALTH CARE SERVICE PROVISION
Per Christian Ahlgren(13.00-13.45)
MEASURING EFFICIENCY IN CITIES WITH COUNTY RIGHTS IN POLAND Maria Nieplowicz
CRITICAL ACCOUNTING IN THE PUBLIC SECTOR
Kerry Jacobs
13.30-14.00 THE USE AND ABUSE OF PUBLIC REFORM - A CASE OF LEARNED IMPLEMENTATION Hans Knutsson
TIME, MONEY AND CONTROL: USE OF MANAGEMENT CONTROLS IN A FESTIVAL
Eva Lechner (13.45-14.30)
THE STICKY COST PHENOMENON AT THE LOCAL GOVERNMENT LEVEL: EMPIRICAL EVIDENCE FROM GREECE
Sandra Cohen, Sotirios Karatzimas, Vassilios Christos Naoum
HYBRIDISING FRENCH HEALTH CARE: FROM CURRENT TO COMMONS-BASED HYBRIDS
Nathalie Angelé-Halgand, Thierry Garrot
14.00-14.30 MANAGEMENT AND ACCOUNTING IN THE PUBLIC SECTOR: INDIVIDUALISATION AND THE CONTINUATION OF AN NPM FOCUS
Henk ter Bogt
NEW MECHANISMS OF GOVERNMENTAL TRUST IN THE HOLLOW STATE
Monika Persson (14.30-15.15)
RELATIONSHIP BETWEEN CITIZENS’ QUALITY OF LIFE AND FINANCIAL HEALTH OF LOCAL GOVERNMENTS
Beatriz Cuadrado-Ballesteros, Jennifer Martínez-Ferrero, Isabel-María García-Sánchez
COST-BENEFIT ANALYSIS AS A TOOL FOR EVALUATING CHANGE INITIATIVES WITHIN PUBLIC SECTOR ACCOUNTING: A DETOUR TOWARD PREDESTINED ACTIONS AND DECISIONS
Levi Gårseth-Nesbakk
14.30-15.00 HYBRID MANAGEMENT CONTROL: THEORETICAL INVESTIGATIONS AND PUBLIC SECTOR ILLUSTRATIONS
Berend van der Kolk, H.J. ter Bogt, P.M.G. van Veen-Dirks
SCHOOL OUTPUT CONTROL AND STUDENT PERFORMANCE - AN EXPLORATORY STUDY
Liv Bente Hannevik Friestad
EXTERNAL AND INTERNAL ACCOUNTABILITY IN THE PUBLIC SECTOR: THE MYTH OF SEPARATION
Michela Arnaboldi, Deborah Agostino, Martina Dal Molin
15.00-15.30
Coffee Break to be served in the Concourse
15.30-16.30 Plenary (3)
Nils Brunsson The Globalization of the Public Sector
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6 Theme GOVERNMENT
CHAIR: Noel Hyndman YOUNG SCHOLARS PROGRAMME
CHAIR: LOCAL GOVERNMENT
CHAIR: Lourdes Torres MANAGEMENT ACCOUNTING
CHAIR: Tom Groot 16.30-17.00 ACCOUNTABILITY AND NOT-FOR-
PROFITS: IMPLICATIONS OF AN INTERNATIONAL FINANCIAL REPORTING FRAMEWORK Gareth G. Morgan, Louise Crawford, Carolyn Cordery
SERVICE PERFORMANCE IN THE PUBLIC SECTOR - MEASUREMENT AND INFORMATION
Andreea Ioana Coste, Adriana Tiron Tudor (16.30-17.15)
STAKEHOLDER SALIENCE AND INFRASTRUCTURE BACKLOG IN LOCAL GOVERNMENT: EVIDENCE FROM AUSTRALIA
Pavithra Siriwardhane, Dennis Taylor
STRUCTURAL AUTONOMY AND MANAGEMENT CONTROL SYSTEMS IN HIGHER EDUCATION
Ulrike Schmidt, Sebastian John Thomas Günther
17.00-17.30 FINANCIAL REPORTING AND THE SUSTAINABLE MANAGEMENT OF HERITAGE ASSETS: NEW ZEALAND’S EVIDENCE
Nives Botica Redmayne, Fawzi Laswad
PUBLIC SECTOR IN CRISIS? - (MODERN) ORIGINS OF (R)EVOLUTION IN ENGLISH LOCAL GOVERNMENT CORPORATE GOVERNANCE ANALYSED THROUGH AN ANALYTICS OF GOVERNMENT FRAMEWORK
Laurence Ferry
PRODUCTIVITY: THE HOLY GRAIL OF THE PUBLIC SECTOR
Haider Shah, Edward Lee
17.30-18.00 BRAZILIAN GOVERNMENTAL ACCOUNTING REFORMS: IPSAS AND ACCRUAL ACCOUNTING ADOPTION
Ricardo Cardoso, André Carlos Busanelli de Aquino, José Alexandre Magrini Pigatto
EXPLORING THE DIFFUSION OF PERFORMANCE MANAGEMENT PRACTICES IN SCOTTISH EXECUTIVE NDPBS - FROM THE INSTITUTIONAL LOGICS PERSPECTIVE
Mo Yan (17.15-18.00)
THE KOYCK MODEL IN PREDICTING PUBLIC REVENUES OF THE MOST POPULOUS DISTRICTS IN THE STATE OF BAHIA, BRAZIL
Filho Lima, Raimundo Nonato, Jerssica Silva, Ricardo Jose Rocha, Amorim Romilson do Carmo Moreira, Franciso Marton Gleuson Pinheiro
MANAGEMENT CONTROL PACKAGE CONFIGURATION VARIETY: EVIDENCE FROM FOUR CASE STUDIES
Berend van der Kolk, H.J. ter Bogt, P.M.G. van Veen-Dirks
DRAFT PROGRAMME
19.00-20.00 – RECEPTION AND DINNER to be held in the PLAYFAIR LIBRARY, OLD COLLEGE, SOUTH BRIDGE, EDINBURGH
Map and directions to be inserted
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6 Theme HEALTH
CHAIR:Nathaiie Angelé-Halgand
LOCAL GOVERNMENT CHAIR:Tom Groot
HEALTH CHAIR:Irvine Lapsley
MANAGEMENT ACCOUNTING CHAIR:Tjerk Budding
09.00-09.30 EHEALTH SERVICES, PATIENT EMPOWERMENT AND PROFESSIONAL ACCOUNTABILITY – AN EMPIRICAL STUDY ON THE CHANGING PATIENT-DOCTOR RELATIONSHIP IN THE DIGITAL WORLD.
Cecilia Lindholm, G. Erlingsdottir, T. Ålander
THE ROLE OF COST ACCOUNTING IN LOCAL GOVERNMENTS. CASE PURCHASER – PROVIDER SPLIT
Timo Hyvonen, Janne Järvinen
PROCESS ORIENTED MANAGEMENT CONTROL IN THE HEALTH CARE SECTOR
Gert Paulsson
CONTROLLING A NON-RESIDUAL INCOME ORGANIZATIONS (NRIO) ADMINISTRATOR: BUDGETARY INTEGRITY, INCENTIVE CONTRACTS AND DECISION RIGHTS
Toshiaki Wakabayashi
09.30-10.00 CASE-BASED COSTING AT BUDA HEALTH CENTER
Kornel Papik, Victoria Bodnar, Vera Kiltai, Izabella Koszo
THE ROLE OF MEDIA PRESSURE ON THE DISCLOSURE OF SUSTAINABILITY INFORMATION BY LOCAL GOVERNMENTS
Jennifer Martínez Ferrero, Jose-Valeriano Frías-Aceituno, Beatriz Cuadrado-Ballesteros
THE DEVELOPMENT OF PERFORMANCE MANAGEMENT IN ACUTE-CARE HOSPITALS:PERCEPTIONS OF SENIOR HOSPITAL MANAGERS Rosemarie Kelly, Sheila O’Donohoe, Gerardine Doyle
A MODEL OF ACCOUNTING INFORMATION SYSTEMS IN CONTEMPORARY PUBLIC SECTOR ORGANIZATIONS
Henry Z. Chalu
10.00-10.30 THE SOCIAL CONSEQUENCES OF THE USE OF FORMULARIES AS A PRESCRIBING CONTROL
Audrey Paterson, Bill Jackson, Kerry Jacobs
DEMOCRATIC CONTROL WITH PUBLIC REVENUES AND EXPENDITURES: A DISCUSSION WITH ACCOUNTING IMPLICATIONS
Norvald Monsen
MANAGEMENT ACCOUNTING TOOLS AS MEDIATORS OF SOCIAL RECONFIGURATION IN HEALTHCARE ORGANISATIONS
Isabelle Flachere
A LITERATURE REVIEW ABOUT DIFFERENCES IN PERFORMANCE MANAGEMENT PRACTICES IN THE PUBLIC AND PRIVATE SECTOR
Jan van Helden, Christoph Reichard
10.30-11.00
Coffee Break to be served in the Concourse
Continued over the page
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6 Theme HEALTH
CHAIR: Nathaiie Angelé-Halgand LOCAL GOVERNMENT CHAIR: Aage Johnsen
CRITICAL CHAIR: Kerry Jacobs
NON PROFIT ORGANISATIIONS CHAIR: Noel Hyndman
11.00-11.30 ACCOUNTING IN HEALTHCARE: WHAT REALITY ARE WE REALLY MEASURING Iris Bosa, Ruthann Althaus
EFFECTS OF PERFORMANCE MEASUREMENT AND MANAGEMENT ON LOCAL GOVERNMENT PERFORMANCE Iris Saliterer, G. Grossi, I. Steccolini, M. Sicilia
WHY PUBLIC MANAGEMENT GOES GREEN – A MODEL AND ASSESSMENT OF PUBLIC VALUE CREATION ON THE INDIVIDUAL, COLLECTIVE, AND ECOSYSTEM LEVEL
Silke Boenigk, Mareike Möhlmann
WHAT EVALUATION FOR SPORT MANAGEMENT?: JAPANESE GOVERNMENTAL EVALUATION FOR ELITE SPORT
Hiroko Kudo
11.30-12.00 QUALITY IMPROVEMENT FOR ALL SEASONS: THE ECONOMY OF QUALITY IN UK NATIONAL HEALTH SERVICE REFORMS
Dane Pflueger
COMPETING INSTITUTIONAL LOGICS IN THE DEVELOPMENT AND USE OF PERFORMANCE INDICATORS BETWEEN HIERARCHICAL LEVELS IN DUTCH MUNICIPALITIES
Hugo van Hengel, T. Budding, T. Groot
MANAGING COOPERATION, COORDINATION, AND LEGITIMACY: CONTROL OF CONTRACTED PUBLIC SERVICES.
Tobias Johansson, Sven Siverbo, Carolina Camén
BEING BUSINESS-LIKE IN THE PURSUIT OF SOCIAL MISSIONS
Vicky Lambert, Irvine Lapsley
12.00-12.30 ISSUES OF GOVERNMENTALITY WITHIN THE IRISH HEALTH CARE SECTOR: THE ROLE OF TRUST AND ACCOUNTING TECHNOLOGIES
Geraldine Robbins, Cristiano Busco
MODELLING EARNINGS MANAGEMENT UNDER COMMITMENT ACCOUNTING: A TEST ON ITALIAN MUNICIPALITIES Mariafrancesca Sicila, E. Anessi Pessina. I. Steccolini
MANAGEMENT ACCOUNTING CHANGE FROM A HYBRID INSTITUTIONAL AND MANAGERIAL PERSPECTIVE
Epameinondas Katsikas, Robert Dixon, Anne Wodhead
THE CONSTRUCTION OF FAITH IN ACCOUNTING: THE UNITED NATION’S DECISION TO ADOPT IPSAS Caroline Aggestam Pontoppidan, Danny Chow
12.30-13.00 LIMITS OF CONTROL: THE ORGANIZATION OF SOCIALLY INTELLIGENT ACCOUNTABILITY IN SOCIAL CARE Jaromir Junne, Barbara Junne
ON THE LIMITATIONS ON THE CONTROL PROCESSES OF A DOMINATED ACTOR FROM TAKING PART IN JOINT VENTURE
Kari Nyland, Mikael Cäker
COOPERATION BETWEEN NON-GOVERNMENTAL ORGANIZATIONS AND LOCAL GOVERNMENTS FOR SOCIAL WELFARE
Halina Waniak-Michalak
13.00-14.00
Lunch to be served in the Concourse
Continued over the page
DRAFT PROGRAMME
Location AUDITORIUM LECTURE THEATRE 2 LECTURE THEATRE 4 LECTURE THEATRE 6 Theme AUDIT
CHAIR: Ileana Steccolini GOVERNANCE
CHAIR:Noel Hyndman FINANCIAL REPORTING
CHAIR: Vicente Pina CRITICAL
CHAIR: Kerry Jacobs 14.00-14.30 EXPLORING THE RELATIONSHIP BETWEEN
AUDITOR TENURE AND AUDIT QUALITY IN NONPROFIT ORGANIZATIONS
Belén González-Díaz, Roberto García-Fernández, Antonio López-Díaz
THE POWER OF POLITICAL PUBLIC BOARDS IN FINANCIAL DECISION-MAKING: EMPIRICAL EVIDENCE FROM THE WATER SECTOR
Eija Vinnari, Salme Näsi
THE RISKS OF USERS' CHOICE
Christian Huber, Jaromir Junne, Tobias Scheytt
ENEMY AT THE GATE: ISSUES AROUND THE THREATS FROM HOMEGROWN TERRORISM Denis Fischbacher-Smith, Vincent O’Neill
14.30-15.00 ACCOUNTABILITY, COMPLEXITY AND STRUCTURE: THE ORGANISATIONAL DESIGN AND STRATEGIES OF THE NORDIC AND BALTIC SUPREME AUDIT INSTITUTIONS
Åge Johnsen, T. Carrington, B. Catasus, K. Klarskov Jeppesen, K. Reichborn-Kjennerud, K. Taro Nomm, J. Vakkuri
CAN INSTRUMENTS FOR PUBLIC ACTION PROMOTE GOVERNANCE LEARNING?
Chloé Vitry
INTEGRATED REPORTING IN PUBLIC ENTERPRISES
Stephanie Warm, Christina Schaefer
A MAJOR TRAGEDY, A DISGRACED ORGANIZATION: THE HILLSBOROUGH STORY Irvine Lapsley, Christine Cooper
15.00-15.30 Coffee Break to be served in the Concourse
15.30-16.30 Theme
NEW PUBLIC MANAGEMENT CHAIR: Henk ter Bogt
GOVERNMENT CHAIR: Aage Johnsen
HEALTH CHAIR: Irvine Lapsley
15.30-16.00 RISKS, CHALLENGES, AND VALUE FOR MONEY OF PUBLIC-PRIVATE-PARTNERSHIPS: THE HANDBACK OF M4, AUSTRALIA
Demi Chung, Paul Andon
TOWARD ACCRUAL ACCOUNTING: EVIDENCE FROM ITALIAN PUBLIC UNIVERSITIES Lucia Biondi, Lidia D’Alessio Umberto, Francese.Carmelo Gulluscio
INVOLVED ACCOUNTING AND CONTROL IN HEALTH CARE
Wil van Erp
16.00-16.30 ACCOUNTING ROLES IN PUBLIC MANAGEMENT REFORM
Kiyoshi Yamamoto
ACCOUNTING AND ACCOUNTABILITY IN PUBLIC SECTOR ASSET MANAGEMENT: THE ROLE OF CENTRAL ASSET REGISTER IN CONSOLIDATING, REPORTING AND UTILIZING FIXED ASSETS IN CROATIA Gorana Roje, Vesna Vasicek
16.30 Conference Close
DRAFT PROGRAMME